实行单一个人所得税制不利于调节收入分配吗——基于2012年城镇住户调查数据的模拟分析  

Will Flat Tax Dampen the Redistribution Effects of Individual Income Tax System in China?——A Simulation Analysis Based on 2012 Urban Household Survey Data

作　　者：杜莉[1] 

机构地区：[1]复旦大学经济学院公共经济学系

出　　处：《财贸经济》2015年第8期12-24,共13页Finance & Trade Economics

基　　金：国家社科基金重大项目"中国特色公共经济理论与政策研究"(11&ZD073);复旦大学"985工程"三期整体推进社会科学研究项目"改善基本民生的公共财政改革制度框架和技术路径研究"(2011SHKXZD004)的资助

摘　　要：本文利用国家统计局2012年城镇住户调查数据,在对隐性收入进行近似测算的基础上,对实行单一个人所得税制对我国个人所得税再分配效应的影响进行了模拟分析。综合运用基尼系数、广义熵指数和中位数相对极化指数等指标进行测算的结果表明:若税率水平适当,单一个人所得税制虽将减弱个人所得税对于高收入群体的均等化效应,总体均等化效应却比当前分类税制及分类综合、综合等其他税制类型更强,也更有助于抑制两极分化。本文强调了隐性收入和居民收入结构对个人所得税再分配效应的重要影响,提出应在税制改革的总体框架下审慎考虑我国实施单一税制的可行性和时机。Using the 2012 household survey data and a simulation analysis, this paper studies the redistribution effects of flat individual income tax in China. It is found that the redistribution effects of flat tax depend on the flat rates. If the flat rate is set at 20%, compared with the currently adopted scheduler individual income tax system, the suggested mix system and the comprehensive system, the flat tax system can perform better in terms of the overall redistribution effects and the bi-polarization curbing, but it does dampen the within-group redistribution effects for the high-income households. This paper also addresses the great impact of pre-tax income structure on the redistributive effects of individual income tax system and suggests to adopting flat individual income tax system in China.

关 键 词：单一个人所得税制 再分配效应 广义熵指数 隐性收入 中位数相对 极化指数 

分 类 号：F812.42[经济管理—财政学]